{"id":73769,"date":"1977-08-11T00:00:00","date_gmt":"1977-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-merck-sharp-and-dohme-of-india-ltd-on-11-august-1977"},"modified":"2017-01-15T02:27:51","modified_gmt":"2017-01-14T20:57:51","slug":"commissioner-of-income-tax-vs-merck-sharp-and-dohme-of-india-ltd-on-11-august-1977","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-merck-sharp-and-dohme-of-india-ltd-on-11-august-1977","title":{"rendered":"Commissioner Of Income-Tax, &#8230; vs Merck Sharp And Dohme Of India Ltd. on 11 August, 1977"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax, &#8230; vs Merck Sharp And Dohme Of India Ltd. on 11 August, 1977<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 140 ITR 334 Bom<\/div>\n<div class=\"doc_author\">Author: Tulzapurkar<\/div>\n<div class=\"doc_bench\">Bench: R Kantawala, V Tulzapurkar<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Tulzapurkar, J. <\/p>\n<p> 1. The questions referred to us really depends upon whether the arrangement between the assessee on the one hand and Manufacturing Analytical and Research Chemists Pvt. Ltd. On the other evidenced by the agreement dated May 25, 1959, amounts to a leases or a licence. The Tribunal has found that the arrangement between the parties is one of pure licence. The agreement also clearly bears out that finding. In view of this finding the question referred to us would be covered by the decision of this court in I.T. Reference No. 7 of 1967, decided on 10-11-1976 CIT v. Bayer Agrochem Ltd. ([1982] 134 ITR 240). The question referred to us is, therefore, answered in the negative and in favour of the assessee.\n<\/p>\n<p> 2. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Income-Tax, &#8230; vs Merck Sharp And Dohme Of India Ltd. on 11 August, 1977 Equivalent citations: 1983 140 ITR 334 Bom Author: Tulzapurkar Bench: R Kantawala, V Tulzapurkar JUDGMENT Tulzapurkar, J. 1. The questions referred to us really depends upon whether the arrangement between the assessee on the one hand [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-73769","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax, ... vs Merck Sharp And Dohme Of India Ltd. on 11 August, 1977 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-merck-sharp-and-dohme-of-india-ltd-on-11-august-1977\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax, ... vs Merck Sharp And Dohme Of India Ltd. on 11 August, 1977 - Free Judgements of Supreme Court &amp; 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